Responsabilidad de los contadores públicos ante ilícitos tributarios en empresas comerciales del sector ferretero del Municipio Alberto Adriani del estado Mérida

Resumen

La actuación del contador público está cubierta de responsabilidad y compromiso y ante esto debe actuar con rectitud y buena fe, mantener el honor, dignidad y capacidad profesional. No obstante, hay situaciones en la que los contadores incurren en actos contrarios a la norma legal, lo cual puede provocar daños a terceros o al Estado. Tal es el caso de los ilícitos tributarios que constituyen toda acción u omisión violatoria de las normas tributarias previstas en el Código Orgánico Tributario. La presente investigación está desarrollada bajo una metodología descriptiva, con un diseño de campo y tiene como finalidad, analizar la responsabilidad de los contadores públicos ante los ilícitos tributarios incurridos por empresas comerciales del sector ferretero de El Vigía municipio Alberto Adriani del estado Mérida. Para recabar la información se aplicaron dos cuestionarios con alternativas de selección múltiple, ambos validados por un panel de jueces quienes concordaron con su viabilidad para el fin propuesto. Los datos obtenidos se analizaron cualitativa y cuantitativamente. Se determinó que los contribuyentes incurren en ilícitos ante la falta de diligencia de su asesor tributario, por cuanto es él quien debe, con observancia de los ordenamientos éticos, profesionales y jurídicos que lo rigen, verificar todas aquellas situaciones y actos jurídicos de las personas que contrataron sus servicios.
Palabras Clave: Responsabilidad, Contador Público, Ilícito Tributario.

Abstract
Responsibility of public accountants in tax evasion, case: enterprises in the hardware sector of the Alberto Adriani municipality, Mérida state

The performance of the public accountant demands responsibility and commitment, that´s why he or she must act with righteousness and good faith, keep honor, dignity and professional competence. However, many times, public accountants incur in acts against the law, and may cause damages to third parties or to the State, such is the case of tax evasion. Tax evasion is the legal term used to describe any act or omission that breaks what is established in the tax law. The purpose of this research project is to investigate the responsibility of public accountants for tax evasion incurred by commercial hardware companies located in El Vigía, Alberto Adriani Municipality, Merida State. The study was carried out by applying a descriptive methodology with a field design, in order to obtain the information two questionnaires with multi-select alternatives were applied; both validated by a panel of judges, who agreed with their viability for the proposed purpose. The obtained data were analyzed qualitatively and quantitatively and led to the following conclusions: It was found that taxpayers incur in tax evasion because of their tax advisors’ lack of diligence, accountants are the ones that should know the ethics, procedures, and the legal system that govern their profession, is their duty to verify the ensemble of factors or circumstances that affects the people who hires their services as well as the legal transactions performed by them.
Key words: Responsibility, Public accountant, Tax avoidance.